Audit of the United Nations Joint Staff Pension Fund Administration System (PENSYS)

56. Paragraph 55 (d). The Board of Auditors conducted a special audit of the Integrated Management Information System (IMIS) in 1997 and submitted its findings (A 52 755).

The internal auditor continually reviews the accounting and control systems.

Audit of the Investment Management Service investment performance measurement system

67. The Board will continue to review the implementation process of IMIS, as well as PROMS, FLS and other related issues in its subsequent audits.

Audit of communication telephone billing system

The internal control systems and financial records are subject to reviews by the Office of the Comptroller General and the External Auditor during their respective audits.

The Board learned that several bridges were introduced to integrate those systems into IMIS.

The Board was also unable to confirm the validity of total adjustments of 130.4 million made in the accounts arising from conversion from the old general accounting system to the Integrated Management Information System owing to gaps in the audit trail.

Activation of the full audit trail would result in severe degradation of system performance.

Audit of the migration of the field assets control system database

The core EMS standards are ISO 14001, an auditable specification for an EMS, and ISO 14004, an EMS guidance document.

In view of the problems encountered, the Board recommends that the Administration integrate all accounting systems with IMIS as a matter of priority.

The Board noted that with the introduction of Release 3 of IMIS, from 1 April 1996, IMIS became the sole accounting system at United Nations Headquarters.

The Board was concerned that IMIS as a system did not match individual transactions.

Audit of the management systems renewal project post implementation review supply module

Audit of the management systems renewal project post implementation review finance module

They wear uniforms, use official stationery and have recently established auditing systems.

12. Furthermore, performance management needs to be linked to systems, such as budgeting, accounting, auditing, strategic planning, internal management and client communication systems.

GPS and GLONASS, which are candidate systems, are expected to be available for consideration and acceptance in the period 1995 1996.

In the third quarter of 2005, the UNFPA Audit Services Branch performed an audit of the conversion of data from the integrated management information system (IMIS) to Atlas.

Activation of the full audit trail will result in severe degradation of system performance.

(ii) Audit of the Integrated Management Information System (IMIS) contract cost (resolution 52 227)

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

Similarly, several other accounting subsystems, such as payroll, have been using the general accounting system.

Operational challenges OIOS is in the process of implementing the electronic working papers system to automate and enhance the audit process.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

Building national statistical systems

Statistical and information systems development

In addition, OAPR is exploring enhancements of the existing comprehensive audit database system to be used by project staff for NEX audit recommendations in 2006 (paragraph 103) and the inclusion of risk assessment and priority rating of the outcomes of NEX audits (paragraph 111).

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

The ICSC secretariat informed the Board that it was examining the feasibility of the UNDP data transmission communication system (the Higgins system) for collecting data on line electronically.

Activation of the full audit trail will result in a severe degradation of system performance.

21. The Director acknowledged the limitations of the MINDER asset management system as described by the external auditors.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

(f) Physical security services conduct physical security audits maintain a key control system repair and maintain all locking systems, safes and electronic security systems (including alarm systems, intrusion detection, closed circuit television and access control systems)

At Headquarters, preliminary project plans for the development of the IMIS payroll component were reviewed, as were plans for the deployment of IMIS to offices away from Headquarters.

10. The audit disclosed shortcomings in the way data concerning retired staff were recorded in the Integrated Management Information System (IMIS) and the Integrated Personnel Payroll System (IPPS) and in the way these systems had been programmed to process and report the data.

(a) To examine capital master plan financial statements, including project accounting, payment and reporting systems

While it is clear that the Asset Management system (MINDER), the Procurement system and FMIS are incompatible, the Board s recommendation can only be implemented as part of the development and implementation of UNHCR s new integrated computer system.

To permit systemic analysis, the audit recommendations are clustered into categories and sub categories.

(e) Mid term review of the system wide medium term plan for the advancement of women, 1996 2001 (in 1998)